Skip to main content
U.S. flag
An official website of the United States government
Dot gov
The .gov means it’s official. 
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.
Https
The site is secure. 
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
Directors' Resource Center

Accounting and Auditing

Accounting and Auditing

FIL-39-2016Joint Statement on the New Accounting Standard on Financial Instruments - Credit Losses
FIL-30-2014Intercompany Income Tax Allocation Agreements 
Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure
FIL-50-2013Troubled Debt Restructurings
Interagency Supervisory Guidance Addressing Certain Issues Related to Troubled Debt Restructurings
FIL-30-2010Interagency Supervisory Guidance on Bargain Purchases and FDIC- and NCUA-Assisted Acquisitions
FIL-33-2009Annual Audit and Reporting Requirements: Final Amendments to Part 363
FIL-62-2008Guidance on Other Real Estate
FIL-13-2006External Audit Engagement Letters
Unsafe and Unsound Use of Limitation of Liability Provisions
FIL-39-2005Interagency Advisory on Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans
FIL-16-2004Interagency Advisory on Accounting for Deferred Compensation Agreements and Bank-Owned Life Insurance
FIL-21-2003Interagency Policy Statement on the Internal Audit Function and Its Outsourcing
FIL-31-2001Interagency Guidance on Accounting and Reporting for Certain Loans Held for Sale
FIL-96-1999Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations
FIL-124-1998Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure

Last Updated: June 23, 2016